FBR Notifies Revised Fixed Tax Rates under Tajir Dost Special Procedure, 2024
Islamabad – The Federal Board of Revenue (FBR) has issued a significant amendment under the Tajir Dost Special Procedure, 2024, imposing revised fixed tax rates on retail shops across Pakistan’s major commercial hubs. This move, aimed at broadening the tax base and simplifying compliance for shopkeepers, has also stirred concern among small and mid-sized retailers over the heavier monthly tax burden.
According to the notification, shops located in premium commercial zones will now be subject to fixed monthly advance income taxes ranging from PKR 20,000 to PKR 60,000, depending on the location and floor of the premises.
Key Revised Fixed Tax Rates by Region
Islamabad
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Super Market, Sector F-6
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Ground Floor Shops: PKR 60,000/month
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Other Floors: PKR 30,000/month
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Melody Market
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Ground Floor Shops: PKR 60,000/month
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Backside Shops: PKR 45,000/month
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Bahria Enclave & Sectors A, B, C, G, H
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All Shops: PKR 60,000/month
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Karachi
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MA Jinnah Road, Market Quarters, Marriot Road: PKR 60,000/month
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Bath Island (Facing Khayaban-e-Iqbal Road): PKR 60,000/month
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Bhori Bazaar, Burns Road, Bombay Bazaar: PKR 60,000/month
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Clifton Quarters (Excl. Shireen Jinnah Colony, Block-I): PKR 60,000/month
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DHA Karachi – Phases I–VIII, VII & VIII Extensions (excluding Commissioner Society & Humayun Street), DOHS Malir: PKR 60,000/month
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II Chundrigar Road & Dehli Mercantile: PKR 60,000/month
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Joria Bazaar, Junna Market, Kagzi Bazaar, KDA Scheme No. 1/1A, KDA Officers Society: PKR 60,000/month
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Karachi Administrative & Cooperative Housing Societies:
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Selected Areas: PKR 45,000/month
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Premium Locations: PKR 60,000/month
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Lahore
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Shahalam Gate (E-Ward), Ravi Town: PKR 60,000/month
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Montgomery Road, Data Gunj Buksh Town: PKR 30,000/month
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Rangmahal Main (E-Ward), Ravi Town: PKR 60,000/month
Sialkot
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Al-Fatah Market, Bank Road (Front), Bano Bazaar, Bansanwala Bazaar: PKR 20,000/month
Rawalpindi & Faisalabad
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Main Bazaar Daska, Adam Ji Road (Rawalpindi): PKR 30,000–60,000/month
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Faisalabad Locations: Varying tax slabs between PKR 30,000–60,000/month, depending on location and shop type
Purpose and Impact of the New Tax Framework
According to the FBR, these changes are part of an effort to:
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Broaden the tax net under the Retail and Small Business sector
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Introduce predictability in tax obligations via fixed rates
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Discourage non-filers and tax evasion among high-footfall retail zones
However, shop owners across various cities have raised concerns about the uniform slab rates not accounting for business size, sales turnover, or floor location, making the policy disproportionately burdensome for smaller retail units.
Compliance Mechanism
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Taxes are to be deposited monthly in advance through prescribed FBR challan forms
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The Tajir Dost portal and mobile app have been updated for online registration and payment
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Non-compliance may result in penalties, sealing of shops, or removal from ATL (Active Taxpayer List)
Conclusion
The implementation of the Tajir Dost Special Procedure (Amended) 2024 represents a shift toward a more structured fixed-tax system for retailers across Pakistan. While the FBR aims to promote ease of compliance, many shopkeepers have expressed concerns regarding the financial viability of operating under the new slabs.
As the policy unfolds, consulting a tax advisor and filing returns accurately becomes essential to avoiding penalties and maintaining compliance.
